MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th September, 2019
(INCOME-TAX)
G.S.R. 662(E).—In exercise of the powers conferred by sub-sections (18) and (21) of section 144BA read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:___
1. Short title and commencement.- (1) These rules may be called the Income-tax (8th Amendment) Rules, 2019.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in Part II,-
(a) after rule 10UC, the following shall be inserted, namely:-
“DE.- Approving Panel
10UD. Reference to the Approving Panel.- A reference under sub-section (4) of section 144BA to an Approving Panel shall be,-
(i) made in Form No 3CEIA along with a copy of Form No 3CEI and such other documents which the Principal Commissioner or the Commissioner deems fit; and
(ii) submitted in four sets, either in Hindi or English.
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Source : https://www.incometaxindia.gov.in/communications/notification/notification_67_2019.pdf